Submitted by Kelson Anthony de Menezes (kelson@ucb.br) on 2017-01-10T10:46:17Z No. of bitstreams: 1 DaianaFerreiradeAlmadaDissertacao2015.pdf: 1483376 bytes, checksum: d2244e7794f69fc313613adf88291e7e (MD5) / Made available in DSpace on 2017-01-10T10:46:17Z (GMT). No. of bitstreams: 1 DaianaFerreiradeAlmadaDissertacao2015.pdf: 1483376 bytes, checksum: d2244e7794f69fc313613adf88291e7e (MD5) Previous issue date: 2015-12-15 / Taxation and Human Rights are interconnected institutes. The federated beings, when exercising that power, must be guided by Human Rights. The State, which is responsible for safeguarding and promoting them, uses tax revenues to effective them to do so. Sometimes when exercising his empire power it ends up restricting certain rights such as the right to intimacy and to privacy as provided in sections X and XII of art. 5 of the Federal Constitution of 1988. When involving cases related to bank secrecy, which although are not included explicitly in the list of fundamental rights, were recognized by the Supreme Court as a fundamental right and to occur its relativisation it is necessary the authorization of the Judiciary (understanding of the Supreme Court). However the Complementary Law No. 105/2001, in its Articles 5 and 6, brought the prediction of the Tax Administration which has access to taxpayers??? data banking, provided that there is administrative process instituted or tax proceeding in progress, prescription which has turned into a target of some Direct actions of Unconstitutionalities (ADI's), which are open to trial until the present time. We understand that there are no reasons for the Guardian of the Federal Constitution to declare the unconstitutionality of the referred law, given that there isn???t jurisdiction reservation consignment in sections X and XII of art. 5 of the Magna Carta, so that at first the participation of the judiciary would not be mandatory, but the last to be checked in each case, a failure to follow legal requirements or possible abuse of power by of the IRS agents. The right to bank secrecy should not be opposed to the tax authorities, given that the information obtained will be safeguarded by the functional duty, and any abuse will be punished with the rigors of the law. The access to taxpayers??? banking data and the exchange of international information in tax matters have become a very important tool for Tax Administration nowadays. In today's international arena for exchanging information, the Federative Republic of Brazil signed up with the United States an Intergovernmental Agreement for implementing a set of North American standards, known as Foreign Account Tax Compliance Act - FATCA - which amended the Court Code of this country, predicting that financial institutions should send automatically banking information of American account holders to the tax authorities of the country like Brazil has incorporated this Agreement in Brazilian law, it will be left to the Constitution Guardian to determine the subject once it has prevailed in this Court that bank secrecy, except in cases permitted constitutionally, can only be qualified by court order. / Tributa????o e Direitos Humanos s??o institutos interligados. Os entes federados ao exercerem a compet??ncia tribut??ria devem ser norteados pelos Direitos Humanos. O Estado, sendo respons??vel pela tutela e promo????o de tais, utiliza-se da arrecada????o tribut??ria para efetiv??-los, para tanto, ??s vezes ao exercer seu poder de imp??rio acaba por ter que restringir alguns direitos, como ?? o caso do direito ?? intimidade e ?? vida privada, previsto nos incisos X e XII, do art. 5??, da Constitui????o Federal de 1988, quando envolvem casos relacionados com o sigilo banc??rio, que apesar de n??o est?? inclu??do de forma expressa no rol dos direitos fundamentais, foi reconhecido pelo Supremo Tribunal Federal como direito fundamental e, para que ocorra sua relativiza????o, prescinde de autoriza????o do Poder Judici??rio (entendimento do STF). Por??m, a Lei Complementar n?? 105/2001, em seus artigos 5?? e 6??, trouxe a previs??o da Administra????o Tribut??ria tem acesso a dados banc??rios dos contribuintes, desde que exista processo administrativo instaurado ou procedimento fiscal em curso, prescri????o esta que virou alvo de algumas A????es Diretas de Inconstitucionalidades (ADI??s), que encontram-se pendentes de julgamento at?? o presente momento. Entendemos que n??o h?? motivos, para o Guardi??o da Constitui????o Federal, declarar a inconstitucionalidade de referida Lei, tendo em vista que n??o existe nos incisos X e XII, do art. 5??, da Carta Magna, consigna????o de reserva de jurisdi????o, de modo que no primeiro momento, n??o seria obrigat??rio a participa????o do Poder Judici??rio, mas a ??ltima em se verificando, em cada caso concreto, inobserv??ncia dos preceitos legais ou eventuais abuso de poder por parte dos agentes do Fisco. O direito ao sigilo banc??rio, n??o deve ser oposto ?? Administra????o Tribut??ria, tendo em vista que ??s informa????es obtidas, estar??o resguardadas pelo dever funcional, e eventuais abusos, ser??o punidos com os rigores da lei. O acesso aos dados banc??rios dos contribuintes e a troca de informa????es internacionais em mat??ria tribut??rias, tem se tornado, nos dias atuais, uma ferramenta de suma import??ncia ?? Administra????o Tribut??ria. Diante do atual cen??rio internacional de troca de informa????es, a Rep??blica Federativa do Brasil celebrou com os Estados Unidos um Acordo Intergovernamental, para implementar um conjunto de normas norte-americana, conhecida Foreign Account Tax Compliance Act ??? FATCA - que alterou o C??digo Tribunal deste pa??s, prevendo que ??s institui????es financeiras devem encaminhar de forma autom??tica informa????es banc??rias dos correntistas norte-americanos ?? Administra????o Tribut??ria do pa??s, como o Brasil incorporou tal Acordo no direito brasileiro, restar?? ao Guardi??o da Constitui????o se manifestar acerca do assunto, uma vez que, tem prevalecido neste Tribunal, que o sigilo banc??rio, ressalvados os casos permitidos constitucionalmente, apenas pode ser relativizado mediante ordem judicial.

Abstract The thesis deals with the priváte banking in the Czech Republic and in Liechtenstein. The goal is to analyze concrete services that the client can expect in both of these countries. Large topic in this thesis is the lombard credit, which is quite a typical product in western countries but not that known among Czech investors. As well as the thesis describes all the mechanisms around it.

Submitted by FABRIZIO MENCARINI (fabriziogpp@gmail.com) on 2015-03-30T15:24:08Z No. of bitstreams: 1 Dissertação_Fabrizio_Final_v3.pdf: 6320754 bytes, checksum: a5e928e10e8ba1c2ff9f5a86356e6eb8 (MD5) / Approved for entry into archive by PAMELA BELTRAN TONSA (pamela.tonsa@fgv.br) on 2015-03-30T16:41:11Z (GMT) No. of bitstreams: 1 Dissertação_Fabrizio_Final_v3.pdf: 6320754 bytes, checksum: a5e928e10e8ba1c2ff9f5a86356e6eb8 (MD5) / Made available in DSpace on 2015-03-30T16:51:18Z (GMT). No. of bitstreams: 1 Dissertação_Fabrizio_Final_v3.pdf: 6320754 bytes, checksum: a5e928e10e8ba1c2ff9f5a86356e6eb8 (MD5) Previous issue date: 2015-02-24 / Os bancos públicos representam, historicamente, importante instrumento do governo federal no âmbito da formulação e implementação de políticas públicas. A relevância das ações materializadas por eles, principalmente, em relação ao desenvolvimento econômico e social, por meio da utilização de vultosos recursos oriundos do tesouro nacional, desperta a atenção da sociedade interessada em conhecer mais sobre as operações de empréstimos. A política de transparência torna-se central à luz de relevantes conceitos de democracia e de desdobramentos importantes de publicidade, prestação de contas e Accountability, principalmente após a Constituição de 1988 pela necessidade de efetivação de mecanismos democráticos. Desta forma, esta pesquisa busca contribuir tanto para a discussão teórica quanto para a base empírica do tema de transparência nos bancos públicos. Com a realização de pesquisa documental estruturada para levantamento de dados e informações, foi possível analisar os fatores apresentados a partir dos casos do Banco do Brasil (BB), da Caixa Econômica Federal (CEF) e do Banco Nacional de Desenvolvimento Econômico e Social (BNDES), avançando no debate da transparência dos bancos públicos. Esta pesquisa exploratória explica, além de outros fatores, como o conceito de transparência aplicado ao objeto de banco público no Brasil assume a característica de “conceito essencialmente contestado” (GALLIE, 1956). / Historically, public banks represent important instrument of the federal government as part of the formulation and implementation of public policies. The relevance of actions materialized for them, especially in relation to economic and social developments, through the use of significant resources from the national treasury, arouses the attention of the society interested in learning more about the loans. The policy of transparency becomes the central about the relevant concepts of democracy and important developments of advertising and accountability, especially after the 1988 Brazilian Constitution by the need for effective democratic mechanisms. Thus, this research aims to contribute both to the theoretical discussion as to the evidence base theme of transparency in public banks. With the completion of documentary research for structured data collection and information, it was possible to analyze the factors presented cases from the Bank of Brazil (BB), Caixa Economica Federal (CEF) and the National Bank for Economic and Social Development (BNDES), advancing the discussion of transparency of public banks. This exploratory research explains, among other factors, how the concept of transparency applied to public database object in Brazil takes on the characteristic of "essentially contested concept" (Gallie, 1956).

Money laundering involves activities which are aimed at concealing benefits that were acquired through criminal means for the purpose of making them appear legitimately acquired. Money laundering promotes criminal activities in South Africa because it allows criminals to keep the benefits that they acquired through their criminal activities. It takes place through a variety of schemes which include the use of banks. In this sense money laundering control is based on the premise that banks must be protected from providing criminals with the means to launder the benefits of their criminal activities. The Financial Intelligence Centre Act 38 of 2001 (‘FICA’) in aggregate with the Prevention of Organised Crime Act 121 of 1998 (‘POCA’) form the backbone of South Africa’s anti-money laundering regime. Like its international counterparts FICA imposes onerous duties on banks seeing that they are most often used by criminals as conduits to launder the benefits of crime. In turn, POCA criminalises activities in relation to the benefits of crime and delineates civil proceedings aimed at forfeiting the benefits of crime to the state. This study identifies the idiosyncrasies of the South African anti-money laundering regime and forwards recommendations aimed at improving its structure. To this end nine issues in relation to money laundering control and banks are investigated. The investigation fundamentally reveals that money laundering control holds unforeseen consequences for banks. In particular, a bank that receives the benefits of crimes such as fraud or theft faces prosecution if it fails to heed FICA’s money laundering control duties, for example, the filing of a suspicious transaction report. However, if the bank files a suspicious transaction report, it may be sued in civil court by the customer for breach of contract. In addition, if the bank parted with the benefits of fraud or theft whilst suspecting that the account holder may not be entitled to payment thereof, it may be sued by the victim of fraud or theft who seeks to recover loss suffered at the hand of the fraudster or thief from the bank. Ultimately, this study illustrates that amendment of some of the provisions of South Africa’s anti-money laundering legislation should enable banks to manage the aforementioned and other unforeseen consequences of money laundering control whilst at the same time contribute to the South African anti-money laundering effort. / Criminal and Procedural Law / Mercantile Law / LL.D.

Money laundering involves activities which are aimed at concealing benefits that were acquired through criminal means for the purpose of making them appear legitimately acquired. Money laundering promotes criminal activities in South Africa because it allows criminals to keep the benefits that they acquired through their criminal activities. It takes place through a variety of schemes which include the use of banks. In this sense money laundering control is based on the premise that banks must be protected from providing criminals with the means to launder the benefits of their criminal activities. The Financial Intelligence Centre Act 38 of 2001 (‘FICA’) in aggregate with the Prevention of Organised Crime Act 121 of 1998 (‘POCA’) form the backbone of South Africa’s anti-money laundering regime. Like its international counterparts FICA imposes onerous duties on banks seeing that they are most often used by criminals as conduits to launder the benefits of crime. In turn, POCA criminalises activities in relation to the benefits of crime and delineates civil proceedings aimed at forfeiting the benefits of crime to the state. This study identifies the idiosyncrasies of the South African anti-money laundering regime and forwards recommendations aimed at improving its structure. To this end nine issues in relation to money laundering control and banks are investigated. The investigation fundamentally reveals that money laundering control holds unforeseen consequences for banks. In particular, a bank that receives the benefits of crimes such as fraud or theft faces prosecution if it fails to heed FICA’s money laundering control duties, for example, the filing of a suspicious transaction report. However, if the bank files a suspicious transaction report, it may be sued in civil court by the customer for breach of contract. In addition, if the bank parted with the benefits of fraud or theft whilst suspecting that the account holder may not be entitled to payment thereof, it may be sued by the victim of fraud or theft who seeks to recover loss suffered at the hand of the fraudster or thief from the bank. Ultimately, this study illustrates that amendment of some of the provisions of South Africa’s anti-money laundering legislation should enable banks to manage the aforementioned and other unforeseen consequences of money laundering control whilst at the same time contribute to the South African anti-money laundering effort. / Criminal and Procedural Law / Mercantile Law / LL.D.